USPS goes through the letters to identify those who express serious need. Some cities and towns work with local schools to write back to the children as if they were Santa, according to the Postal Service.

Some communities also work with established groups to assist with collecting presents, while others invite the public to adopt Santa letters to help children and families in need.

The Postal Service said its goal is to “to continue to match deserving children with organizations and individuals that have a sincere desire to fulfill the needs of children and families around the nation during the holiday season.”

Postal employees working on 'Operation Santa.' (credit: United States Postal Service)

Two years ago the Postal Service adopted new guidelines to protect children by removing references to specific addresses. Instead, they assign the letter a number and people wishing to adopt a letter go to the Post Office and sign a form while presenting photo ID and fill out a form including the list of letters being adopted.

Those adopting a letter can return to the Post Office and send the package without that individual seeing the address.

New York’s James A. Farley Building Post Office receives the most letters to Santa in the country.

Are you planning on participating in ‘Operation Santa?’ Let us know below…